scholarly journals Institutional Drivers for Corporate Social Responsibility of Ghanaian Firms

2021 ◽  
Vol 6 (1) ◽  
pp. 212-224
Author(s):  
Derrick Ashietey Yebuah Wilson ◽  
Gang Tian ◽  
Gabriel Dodzi Pekyi ◽  
Michael Novor Addo ◽  
Prince Owusu Sarkodie ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Responsibility ◽  
Local Community ◽  
Trade Relations ◽  
Csr Reporting ◽  
Drivers Of Csr ◽  
The Government ◽  
Corporate Social ◽  
Institutional Drivers

The concept of corporate social responsibility (CSR) has dominated the academic space with a significant number of studies focusing on attempting to establish the relationship between corporate responsibility and firm performance. Minimal empirical attention is, however, accorded to attempting to establish what drives corporate responsibility among firms. This study sought to examine the institutional drivers for CSR practices of firms in Ghana using a mixed-method approach. An interview was conducted with personnel in charge of executing their respective firm’s corporate responsibility initiatives to obtain a firsthand insight into the level of appreciation for CSR among Ghanaian firms as well as to identify the drivers for CSR. The drivers for CSR were classified into internal and external institutional drivers. The study sourced for data for its analysis by administering questionnaires to 100 respondents. Responses were quantitatively analyzed using a regression technique. Among the internal drivers for CSR, it was found that only board commitment to CSR was a significant and positive driver of corporate responsibility. International trade relations, the media, and the local community were similarly found to be significant and positive drivers of CSR among the external drivers. Regulations was found to be a significant driver for CSR but impacted on corporate responsibility negatively. It is recommended that incentives by the government, award schemes, and enforcement of CSR reporting be implemented to drive a broad adoption of CSR among firms in developing nations.

scholarly journals State-Mediated Globalization Processes and the Adoption of Corporate Social Responsibility Reporting in China

2017 ◽  
Vol 13 (1) ◽  
pp. 167-191 ◽  
Author(s):  
Christopher Marquis ◽  
Juelin Yin ◽  
Dongning Yang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Political Legitimacy ◽  
Chinese Government ◽  
Political Processes ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Global Norms ◽  
The Government ◽  
Corporate Social

ABSTRACTDespite the prevalence of global diffusion, little is known about the processes by which international practices are adopted and adapted within organizations around the world. Through our qualitative research on the introduction of corporate social responsibility (CSR) reporting at two leading Chinese companies, we identify a unique set of political mechanisms that we labelstate-mediated globalization, whereby powerful nation-state actors influence the ways in which corporations adopt and adapt global norms and practices. We find that businesses’ needs for political legitimacy from a key stakeholder, in this case the government, leads them to deviate systematically from the global practice in bothformandcontent. These intentional practice adaptations are then legitimized by the government to createinternationalization toolsandlocalized standardsto aid adoption by other organizations. Our findings illustrate previously unidentified mechanisms by which powerful stakeholders such as the Chinese government may mediate, and thereby direct, the ways in which corporations adopt and adapt global CSR practices. Contributions to understanding the political processes of institutional translation in the context of globalization are discussed.

Mandatory corporate social responsibility in India: reporting reality, issues and way forward

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pawan Taneja ◽  
Ameeta Jain ◽  
Mahesh Joshi ◽  
Monika Kansal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mandatory Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Reporting Requirements ◽  
Expectation Gap ◽  
The Government ◽  
Corporate Social ◽  
The Impact

Purpose Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial agencies, each requiring different formats and often different data. This study aims to understand the impact of these multiple regulatory bodies on CSR reporting by Indian CPSEs; evaluate the expectation gap between regulators and the regulated; and investigate the compliance burden on CPSEs. Design/methodology/approach An interview-based approach was adopted to evaluate the perspectives of both regulators and regulated CPSEs on the impact of the new regulations on CSR reporting quality. The authors use the lens of institutional theory to analyse the findings. Findings Driven by coercive institutional pressures, CPSEs are overburdened with myriad reporting requirements, which significantly negatively impact CPSEs’ financial and human resources and the quality of CSR activity and reports. It is difficult for CPSEs to assess the actual impact of their CSR activities due to overlapping with activities of the government/other institutions. The perceptions of regulators and the regulated are divergent: the regulators expect CPSEs to select more impactful CSR projects to comply with mandatory reporting requirements. Originality/value The findings of this study emphasise the need for meaningful dialogue between regulators and the regulated to reduce the expectation gap and establish a single regulatory authority that will ensure that the letter and spirit of the law are followed in practice and not just according to a tick-box approach.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY TOWARDS THE WORKERS IN TEA INDUSTRY OF ASSAM – A CASE STUDY WITH SPECIAL REFERENCE TO THREE COMPANY BASED INDUSTRY

2014 ◽  
Vol 2 (2) ◽  
pp. 14-19
Author(s):  
Horen Goowalla
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Development ◽  
For Profit ◽  
Tea Industry ◽  
Drivers Of Csr ◽  
The Government ◽  
Corporate Social ◽  
A Company

Corporate Social Responsibility (CSR) defined as “the ethical behavior of a company towards the society,” manifests itself in the form of such noble programs initiated by for-profit organizations. CSR has become increasingly prominent in the Indian corporate scenario because organizations have realized that besides growing their businesses, it is also vital to build trustworthy and sustainable relationships with the community at large. This is one of the key drivers of CSR programs. Though India is one of the fastest growing economies, socio-economic problems like poverty, illiteracy, lack of healthcare etc. are still ubiquitous and the government has limited resources to tackle these challenges. This scenario has opened up several areas for businesses to contribute towards social development. Companies have CSR teams that devise specific policies, strategies and goals for their CSR programs and set aside budgets to support them. Corporate Social Responsibility means the way in which  business firms integrate environmental, economic and social concerns into their culture, values, strategy, decision making and operations in an accountable and transparent manner and therefore, leading to better creation of wealth, an improved society and better  practices in the business organization. The research study has been undertaken by selecting three tea estates of Jorhat District of Assam, out of the total tea estates 135(Annual Report2013, Published tea Board of India). These tea estates are considered only Company based, tea estates for the study. This paper is about how Tea Industry performs their Social Responsibility towards their workers. Research is based on the three Tea Gardens industry i.e. how they fulfill their task towards the benefit of Society. In this paper,  an attempt has been made to highlights how the companies based tea industries have introduced many workers welfare activities, social development programmes, better working conditions,provide better medical and sanitation facilities, sports and cultural activities in order to improve  their standard of living of employees.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. FINNANTARA INTIGA MELALUI PROGRAM DESA MAKMUR PEDULI API (DMPA) BIDANG PERTANIAN PANGAN

2021 ◽  
Vol 14 (2) ◽  
pp. 125
Author(s):  
Ricca Gideon ◽  
Eva Dolorosa ◽  
Josua Parulian Hutajulu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Method ◽  
Local Community ◽  
Swot Analysis ◽  
Fish Farming ◽  
Economic Sector ◽  
Alternative Strategies ◽  
The Government ◽  
Corporate Social

The Desa Makmur Peduli Api (DMPA) Program is a form of Corporate Social Responsibility (CSR) from PT. Finnantara Intiga. This program aims to empower the local community in a productive economic sector which focuses on increasing the local people's income. The various DMPA programs that have been prepared are fish farming, cattle farming, rice, and corn farming. Based on the results of the study and agreement with the local community, the DMPA program focuses on corn farming. The purpose of this study was to determine a strategy to improve the performance of corn farming. The research method uses descriptive methods with SWOT analysis tools to determine strategic alternatives and QSPM analysis to select strategic priorities. The respondents consisted of 4 key informants and 18 regular informants for SWOT analysis and 4 experts for QSPM analysis. The result of the SWOT analysis is WO (Weakness - Opportunity) strategy with 4 alternative strategies. Based on the results of the QSPM analysis, the priority strategy is for the company have to collaborate with the government to train farmers routinely.

scholarly journals ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK

2021 ◽  
Vol 17 (1) ◽  
pp. 82-100
Author(s):  
Surya Anugrah ◽  
Christina Yuliana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Tax Management ◽  
The Government ◽  
Corporate Social

This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.

scholarly journals Analisis Semiotik Pada Pelaporan Corporate Social Responsibility (CSR) Saat Pandemi Covid-19 Di Pertamina TBBM Baubau

2021 ◽  
Vol 7 (3) ◽  
pp. 311-320
Author(s):  
Endang Tri Pratiwi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Semiotic Analysis ◽  
Literature Study ◽  
Csr Reporting ◽  
Adequate Funding ◽  
The Government ◽  
Corporate Social ◽  
Collection Methods

The Indonesian Government's efforts in dealing with the Covid-19 outbreak require support from private sector/other institutions with adequate funding capacity. One of the BUMNs that actively contributed to the handling of the outbreak was PT. Pertamina. This study aims to determine the semiotic analysis of Corporate Social Responsibility (CSR) reporting during the Covid-19 pandemic at Pertamina TBBM Baubau. The population were all of Pertamina TBBM Baubau CSR reports, while the sample was Pertamina TBBM Baubau CSR reporting during the Covid-19 pandemic in 2020. Data collection methods were through interviews, documentation, and literature study. The data analysis used is semiotic analysis through a descriptive analytic approach in accordance with the meaning of symbols, words and sentences in the sustainability reporting of Pertamina TBBM Baubau. The results showed that there were four CSR programs that were fully transferred to the handling of Covid-19 at Baubau City in 2020. This condition is a synergy between the Government and managers for efforts to handle Covid-19 through the distribution of CSR funds.

scholarly journals Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies

2021 ◽  
Vol 13 (15) ◽  
pp. 8640
Author(s):  
Xiaojuan Wu ◽  
Patrycja Hąbek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Listed Companies ◽  
Developed Countries ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Chinese Listed Companies ◽  
The Government ◽  
Corporate Social

Compared with Western developed countries, corporate social responsibility (CSR) implementation in China started relatively late, but so far, its development has been going on for more than ten years. Therefore, the development process of CSR reporting as a vital tool to reflect the CSR related information of Chinese listed companies is worth studying. It has been asserted in a large amount of literature that the government of a country has an important influence on the development of CSR reporting. Thus, in this paper, we aim to study the trends in CSR reporting practices of Chinese listed companies through statistical analysis methods and then consider the role of the government in it. The results show that the number of CSR reports issued by Chinese listed companies has increased year by year; notably, the number of voluntary CSR disclosure and environmental information disclosure has increased significantly. However, the overall disclosure rate of CSR reports is low and shows no upward trend, the published CSR reports lack third-party certification, and the information disclosure level of most CSR reports is concentrated at a relatively low level. The findings provide some useful references for the future development of Chinese CSR related laws, regulations, and guidelines.

Corporate Social Responsibility Rhetoric in Times of Crises. A Rhetorical Analysis of CSR Reports Prior to and After Major Corporate Crises

MedienJournal ◽  
2018 ◽  
Vol 42 (1) ◽  
pp. 33-50
Author(s):  
Maria Gruber
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Rhetorical Analysis ◽  
General Motors ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
One Year ◽  
Corporate Social ◽  
Corporate Crises ◽  
Corporate Crisis

Corporate Social Responsibility reporting has grown increasingly in importance for companies in terms of portraying themselves as good corporate citizens. However, when confronted with a major corporate crisis that evoked an extensive loss in stakeholders’ trust, it remained unclear, how to further deal with the need for CSR communication without presenting oneself as exceedingly hypocritical. In the course of this study, the questions of how and to what extent crises cause change in a corporation’s CSR rhetoric were addressed. Therefore, the utilization of the rhetorical dimensions of logos, ethos, pathos, cosmos and autopoiesis as well as the amount of negative disclosure in the CSR reports of the world’s leading automobile companies (Toyota, General Motors, Volkswagen) were analyzed, one year before and one year after they had maneuvered themselves into a corporate crisis. The rhetorical analysis revealed that the distinctive context of each case (including the corporations’ responsibility for the crisis) dictated the rhetorical adjustments of the CSR reporting after the crisis. Moreover, it could be shown, that when reporting on the crisis cause itself, corporations tend to apply the dimension of ethos more frequently to counter the audience’s potential perception of their hypocrisy.

Corporate Social Responsibility (CSR) & Education for Sustainable Development

2016 ◽  
Vol 2 (3) ◽  
pp. 112
Author(s):  
R.S.S. Nehru
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Human Life ◽  
Knowledge Generation ◽  
Bottom Line ◽  
Sustainable Solutions ◽  
Strategic Csr ◽  
Corporate Social

Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large” According to World Business Council for Sustainable Development, In globalization era education plays a crucial role in building the society and Nation. India is the highest country in a number of universities which constitute more than seven hundred universities, including private, public and semi sectors. Despite India have more institutions and strategies for education still Indian education is not competitive and performing infancy stage as compared to world class level. Education has pivotal role in nation building and molding superb wings of human recourse. In globalized economy and the privatization the education have been transformed into rural or root level of sustainable development in all sorts of human life. Adopting a businesslike approach which emphasizes a strategic CSR is important to survival in this increasingly competitive arena. It does not appear as a surprise to see universities and colleges discover the opportunity to move the focus beyond the classrooms into their own institutional operations. Universities, colleges and schools are the centers of knowledge generation and sharing perform a very important role in addressing the Triple Bottom Line of the world’ socioeconomic and environmental issues by promoting sustainable solutions. This paper discusses the good CSR practices and some suggestions that can boost up the CSR management and make invites on education sector.

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